Research On The Implementation Of The Environmental Protection Tax Law

The Environmental Protection Tax Law is an independent type of tax that is taxable for the act of directly discharging taxable pollutants into the environment.Its green tax system is an obvious sign of the difference between this law and other single-line tax laws.The positive effect of environmental protection tax on promoting environmental improvement,reducing energy consumption,and increasing fiscal revenue has been verified in many western countries that levied environmental taxes earlier.After the implementation of the Environmental Protection Tax Law on January 1,2018,polluting enterprises took the initiative to carry out technological innovation and industrial upgrading to achieve energy conservation,emission reduction and tax burden reduction.At the same time,sewage treatment was gradually industrialized,solid waste treatment was further standardized,the air pollution situation has eased,the quality of the ecological environment has improved,and the environmental awareness of all members of society has been continuously improved with the implementation of the Environmental Protection Tax Law.However,the Environmental Protection Tax Law also encountered some difficulties and challenges in the implementation process,such as: the environmental protection tax has insufficient regulation on some pollutants,limited incentives for taxpayers to control pollution and reduce emissions,and limited restraint on certain pollutant discharge behaviors;in the process of collection and management,the pollutant discharge monitoring data is distorted,the taxation authority and the ecological environment department have insufficient coordination and cooperation.Therefore,combined with the environmental carrying capacity,economic development degree and actual collection and management needs of different regions in China,it is proposed to optimize the entity tax system elements to enhance the tax adjustment function,use scientific and technological means to improve the quality of tax-related information acquisition,improve the collection and management cooperation mechanism,and promote the deep cooperation of the collection and management departments.In order to promote my country's environmental protection tax system to play a more active and effective role in promoting green development and improving the ecological environment.